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Martinez Company uses standard costing in its manufacturing of airplane parts. The standard cost of a particular part, based on the denominator level of 5,000

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Martinez Company uses standard costing in its manufacturing of airplane parts. The standard cost of a particular part, based on the denominator level of 5,000 output units per year, included 5 machine hours of variable manufacturing overhead at $7.00 per hour, and 5 machine hours of fixed manufacturing overhead at $12.00 per hour. Actual output produced was 5,100 units. Variable manufacturing overhead incurred was $250,000. Fixed manufacturing overhead incurred was $310,000. Actual machine hours were 30,000 . The fixed manufacturing overhead volume variance is closest to $10,000U $10,000F $6,000U $6,000F

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